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Fiscal Year 2012 Budget SUMMARY of REVENUE EXPENDITURES

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Fiscal Year 2012 Budget SUMMARY of REVENUE EXPENDITURES 2012 This page left blank intentionally. City of Bryan Fiscal Year 2012 Annual Budget Table of Contents Transmittal Letter City Manager’s Transmittal Letter ......................................................................................................................... i Introduction Principal City Officials ......................................................................................................................................... 1 GFOA Distinguished FY2010 Budget Presentation Award ................................................................................. 2 Mission Statement & Strategic Initiatives ............................................................................................................ 3 Budget Calendar .................................................................................................................................................. 4 Organizational Chart ........................................................................................................................................... 5 Single Member (City Council) District Map .......................................................................................................... 6 Budget Introduction Document Key Elements ............................................................................................................................... 7 Document Structure ....................................................................................................................................... 7 Financial Structure ......................................................................................................................................... 7 Fund Structure (Charts) ................................................................................................................................. 8 Budget Basis of Presentation ........................................................................................................................ 8 Basis of Accounting ....................................................................................................................................... 8 Balanced Budget ........................................................................................................................................... 9 Budget Process ............................................................................................................................................. 9 Financial Policies Legal Requirements for the Budget ............................................................................................................. 10 Fund Balance Overview .............................................................................................................................. 10 Debt Policy Overview .................................................................................................................................. 10 Investment Policy Overview ........................................................................................................................ 14 Capitalization Policy Overview .................................................................................................................... 14 Budget Overview Budget Summary Budget Revenues ........................................................................................................................................ 15 Revenue Chart by Type ............................................................................................................................... 16 Budget Appropriations ................................................................................................................................. 16 Expenditures Chart by Category ................................................................................................................. 17 Summary of Revenue and Expenses for All Funds ..................................................................................... 18 All Funds Summary ..................................................................................................................................... 19 Revenues – by Type .................................................................................................................................... 20 Expenses – by Category ............................................................................................................................. 21 Tax Rate and Estimated Assessed Valuation ............................................................................................. 22 Net Assessed Property Value 2002-2011 (Graph) ...................................................................................... 23 Property Tax Rate 2002-2011 (Graph) ........................................................................................................ 23 Summary of Authorized Positions ............................................................................................................... 24 General Fund General Fund Overview General Fund Description ............................................................................................................................ 25 Fiscal Year 2012 Revenues ........................................................................................................................ 25 Fiscal Year 2012 Expenditures .................................................................................................................... 25 General Fund Summary .............................................................................................................................. 27 Summary of Revenues by Type .................................................................................................................. 28 Summary of Expenses by Department ........................................................................................................ 29 Executive Services ......................................................................................................................... 30 Communications & Marketing ......................................................................................................... 32 Neighborhood – Youth Services ..................................................................................................... 34 Internal Audit................................................................................................................................... 36 City Secretary ................................................................................................................................. 38 Council Services ............................................................................................................................. 40 Municipal Court ............................................................................................................................... 42 Legal Services ................................................................................................................................ 44 Non-Departmental Payments/Transfers ......................................................................................... 46 Fiscal Services ............................................................................................................................... 48 Information Technology ................................................................................................................. 52 Human Resources .......................................................................................................................... 54 Engineering Services ...................................................................................................................... 56 Streets & Drainage ......................................................................................................................... 60 Traffic .............................................................................................................................................. 62 Fleet Administration ........................................................................................................................ 64 Facilities Administration .................................................................................................................. 66 Police Services ............................................................................................................................... 68 Fire & Emergency Operations Center ............................................................................................ 72 Parks and Recreation ..................................................................................................................... 74 Bryan – College Station Library Services ....................................................................................... 78 Development Services .................................................................................................................... 82 Special Projects Administration ...................................................................................................... 86 Enterprise Funds Enterprise Funds Overview Fund Descriptions ........................................................................................................................................ 89 Enterprise Fund Revenues Graph ..............................................................................................................
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